Political Activities Compliance Initiative (2008 Election)
The Internal Revenue Service's Political Activities Compliance Initiative (PACI) will remain in effect for the 2008 election season. PACI seeks to educate section 501(c)(3) organizations such as charities and churches about the federal ban on political activity.
As in previous years, the 2008 IRS effort will include both educational and compliance components. This year's initiative will include:
- Letters to the national political party committees explaining the law's ban on political campaign activity by charities and churches.
- A letter in the Federal Election Commission's monthly newsletter asking candidates to ensure that their contacts with charitable organizations do not inadvertently jeopardize the tax-exempt status of any organization.
- A news release reminding charities and churches of the ban.
- Reorganizing the IRS' Web site materials concerning the ban to make them more accessible to organizations, political candidates and parties, and the general public.
- Examinations of organizations the IRS believes may be violating the ban.
- A memorandum from the Director, Exempt Organizations Examinations, describes how the IRS will analyze political campaign activity issues involving websites of section 501(c)(3) organizations